In finding that a property that the taxpayer had used as a rental property for approximately nine years but which allegedly was used for a short period of time as a personal residence before its sale did not qualify as the taxpayer's principal residence", Hershfield J. stated (at p. 2546) that a line of cases had found "that a casual residence, which is a residence occupied by a person but which is not reflective of where that person lives in the course of his/her customary mode of life, is not a residence at which that person 'ordinarily' resides".
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Drupal 7 entity type
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Drupal 7 entity ID
338157
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